Instructions for Forms

W-2G and 5754

(Rev. January 2021)

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

Information about any future developments affecting Form W-2G 

or Form 5754 (such as legislation enacted after they were 

published) will be posted at IRS.gov/FormW2G and IRS.gov/

Form5754, respectively. Information about developments 

affecting these instructions will be posted on both pages.

Reminders

In addition to these specific instructions, you should also use the 

current General Instructions for Certain Information Returns. 

Those general instructions include information about the 

following topics.

• Backup withholding.

• Electronic reporting requirements.

• Penalties.

• When and where to file.

• Taxpayer identification numbers.

• Statements to recipients.

• Corrected and void returns.

• Other general topics.

You can get the general instructions at IRS.gov/

1099GeneralInstructions.

Continuous-use form and instructions. Form W-2G and its 

instructions have been converted from an annual revision to 

continuous use. Both the form and instructions will be updated 

as needed. For the most recent version, go to IRS.gov/

FormW2G.

Regular withholding rate. The withholding rate under Section 

3402(q) applicable to winnings of $5,000 or more from 

sweepstakes, wagering pools, certain parimutuel pools, jai alai, 

and lotteries (formerly 25%) is 24%. This rate appears in the 

Withholding, Regular Gambling Withholding for Certain Games, 

Noncash payments, and Backup Withholding sections under 

Specific Instructions for Form W-2G; the Withholding section 

under 1. Horse Racing, Dog Racing, Jai Alai, and Other 

Wagering Transactions Not Discussed Later; the Withholding 

section under 2. Sweepstakes, Wagering Pools, and Lotteries; 

and the Withholding and Forms W-2G for Multiple Winners 

section under Specific Instructions for Form 5754.

Backup withholding rate. The backup withholding rate under 

Section 3406 applicable to certain winnings where the winner 

doesn't furnish a correct taxpayer identification number (TIN) 

(formerly 28%) is 24%. This rate appears in the Withholding, 

Regular Gambling Withholding for Certain Games, and Backup 

Withholding sections under Specific Instructions for Form W-2G; 

the Withholding section under 1. Horse Racing, Dog Racing, Jai 

Alai, and Other Wagering Transactions Not Discussed Later; 

and the Withholding section under 2. Sweepstakes, Wagering 

Pools, and Lotteries.

Payee identification rules. A payee of gambling winnings 

meeting the reporting thresholds for bingo, keno, and slot 

machines, and a payee of gambling winnings meeting the 

withholding thresholds from horse racing, dog racing, jai alai, 

sweepstakes, wagering pools, lotteries, and certain other 

wagering transactions, but not from a state-conducted lottery, 

must present two forms of identification, one of which must 

include the payee's photo. A completed and signed Form W-9 is 

acceptable as the nonphoto form of identification. Gaming 

establishments owned or licensed by a tribal government of a 

federally recognized Indian tribe may waive the photo ID 

requirement for payees who are members of that tribe and 

present a tribal member identification card issued by the same 

tribe. These rules affect boxes 11 and 12 under the instructions 

for 1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering 

Transactions Not Discussed Later; 2. Sweepstakes, Wagering 

Pools, and Lotteries; and 3. Bingo, Keno, and Slot Machines.

Rules for determining the amount of the wager for certain 

gambling winnings. All wagers placed in a single parimutuel 

pool and represented on a single ticket are aggregated and 

treated as a single wager for purposes of determining the 

amount of the wager with respect to winnings from parimutuel 

betting on horse racing, dog racing, or jai alai. These rules affect 

boxes 1 and 4 under the instructions for Horse Racing, Dog 

Racing, Jai Alai, and Other Wagering Transactions Not 

Discussed Later.

Amounts paid with respect to identical wagers are treated as 

paid with respect to a single wager for purposes of calculating 

the amount of proceeds from a wager. Two or more wagers are 

identical wagers if winning depends on the occurrence (or 

non-occurrence) of the same event or events; the wagers are 

placed with the same payer; and, in the case of horse races, dog 

races, or jai alai, the wagers are placed in the same parimutuel 

pool. These rules affect boxes 1, 4, and 7 under the instructions 

for Horse Racing, Dog Racing, Jai Alai, and Other Wagering 

Transactions Not Discussed Later; and for Sweepstakes, 

Wagering Pools, and Lotteries.

Optional reporting method for bingo, keno, and slot machine winnings. A payer may use the optional aggregate 

reporting method to report more than one payment of reportable 

gambling winnings from bingo, keno, or slot machines received 

by a payee in a 24-hour calendar day or "gaming day" on a 

single information return. For more information, see the 

instructions for box 1 under Bingo, Keno, and Slot Machines.

Specific Instructions for Form W-2G

File Form W-2G, Certain Gambling Winnings, to report gambling 

winnings and any federal income tax withheld on those winnings. 

The requirements for reporting and withholding depend on the 

type of gambling, the amount of the gambling winnings, and 

generally the ratio of the winnings to the wager. File Form W-2G 

with the IRS. You must provide a statement to the winner 

(Copies B and C of Form W-2G).

The types of gambling are discussed in these instructions 

under the following four headings.

1. Horse Racing, Dog Racing, Jai Alai, and Other Wagering 

Transactions Not Discussed Later.

2. Sweepstakes, Wagering Pools, and Lotteries.

3. Bingo, Keno, and Slot Machines. 

4. Poker Tournaments. 

Reportable Gambling Winnings

Report gambling winnings on Form W-2G if:

Feb 18, 2021 Cat. No. 27989I
1. The winnings (not reduced by the wager) are $1,200 or 

more from a bingo game or slot machine;

2. The winnings (reduced by the wager) are $1,500 or more 

from a keno game;

3. The winnings (reduced by the wager or buy-in) are more 

than $5,000 from a poker tournament;

4. The winnings (except winnings from bingo, slot machines, 

keno, and poker tournaments) reduced, at the option of the 

payer, by the wager are:

a. $600 or more, and

b. At least 300 times the amount of the wager; or

5. The winnings are subject to federal income tax 

withholding (either regular gambling withholding or backup 

withholding).

Tax-Exempt Organizations

A tax-exempt organization conducting gaming activities may be 

required to withhold income tax and report on Form W-2G. See 

Pub. 3079, Tax-Exempt Organizations and Gaming.

Withholding

There are two types of withholding on gambling winnings: (a) 

regular gambling withholding at 24% (31.58% for certain 

noncash payments), and (b) backup withholding that is also at 

24%. If a payment is already subject to regular gambling 

withholding, it isn't subject to backup withholding.

Regular Gambling Withholding for Certain Games

You may be required to withhold 24% of gambling winnings for 

federal income tax. This is referred to as regular gambling 

withholding. Withhold at the 24% rate if the winnings minus the 

wager are more than $5,000 and are from:

• Sweepstakes;

• Wagering pools;

• Lotteries;

• Wagering transactions in a parimutuel pool with respect to 

horse races, dog races, or jai alai, if the winnings are at least 300 

times the amount wagered; or

• Other wagering transactions, if the winnings are at least 300 

times the amount wagered.

Regular gambling withholding doesn't apply to winnings from 

bingo, keno, or slot machines, nor does it apply to winnings from 

other wagering transactions if the winnings are $5,000 or less. 

However, see Backup Withholding, later.

Regular gambling withholding is figured on the total amount 

of gross proceeds (the amount of winnings minus the amount 

wagered), not merely on the amount in excess of $5,000.

Report the amount you withheld in box 4 of Form W-2G. Also, 

file Form 945, Annual Return of Withheld Federal Income Tax, to 

report all your gambling withholding.

Noncash payments. You must take the fair market value 

(FMV) of a noncash payment, such as a car in a sweepstakes, 

wagering pool, or lottery, into account for purposes of reporting 

and withholding. If the FMV exceeds $5,000, after deducting the 

price of the wager, the winnings are subject to 24% regular 

gambling withholding. The tax you must withhold is computed 

and paid under either of the following two methods.

1. The winner pays the withholding tax to the payer. In this 

case, the withholding is 24% of the FMV of the noncash payment 

minus the amount of the wager.

2. The payer pays the withholding tax. In this case, the 

withholding is 31.58% of the FMV of the noncash payment 

minus the amount of the wager.

If you use method 2, enter the sum of the noncash payment 

and the withholding tax in box 1 of Form W-2G and the 

withholding tax paid by the payer in box 4.

Backup Withholding

You may be required to withhold 24% of gambling winnings 

(including winnings from bingo, keno, slot machines, and poker 

tournaments) for federal income tax. This is referred to as 

backup withholding. You should backup withhold if:

• The winner doesn't furnish a correct taxpayer identification 

number (TIN),

• Regular gambling withholding hasn't been withheld, and

• The winnings are at least $600 and at least 300 times the 

wager (or the winnings are at least $1,200 from bingo or slot 

machines or $1,500 from keno, or more than $5,000 from a 

poker tournament).

Figure any backup withholding on the total amount of the 

winnings reduced, at the option of the payer, by the amount 

wagered. This means the total amount, not just the payments in 

excess of $600, $1,200, $1,500, or $5,000, is subject to backup 

withholding.

Report the amount you withheld in box 4 of Form W-2G. Also, 

file Form 945 to report all backup withholding. You may use 

Form W-9, Request for Taxpayer Identification Number and 

Certification, to request the TIN of the recipient.

See the following instructions for each type of gambling for 

detailed rules on backup withholding.

Foreign Persons

Payments of gambling winnings to a nonresident alien individual 

or a foreign entity aren't subject to reporting or withholding on 

Form W-2G. Generally, gambling winnings paid to a foreign 

person are subject to 30% withholding under sections 1441(a) 

and 1442(a) and are reportable on Form 1042, Annual 

Withholding Tax Return for U.S. Source Income of Foreign 

Persons, and Form 1042-S, Foreign Person's U.S. Source 

Income Subject to Withholding. Winnings of a nonresident alien 

from blackjack, baccarat, craps, roulette, big-6 wheel, or a live 

dog or horse race in the United States from legal wagers initiated 

outside the United States in a parimutuel pool aren't subject to 

withholding or reporting. See Pub. 515, Withholding of Tax on 

Nonresident Aliens and Foreign Entities.

State Tax Information

Boxes 13, 14, and 15 and Copies 1 and 2 are provided for your 

convenience only and don't have to be completed for the IRS. If 

you withheld state income tax on a payment of gambling 

winnings, you may enter it in box 15 of Form W-2G. If you do, 

also complete boxes 13 and 14. A state identification number 

(box 13) is assigned by each individual state.

If a state tax department requires you to send it a paper copy 

of Form W-2G, use Copy 1 for that purpose. Give Copy 2 to the 

winner for use in filing a state income tax return.

Local Tax Information

Boxes 16, 17, and 18 and Copies 1 and 2 are provided for your 

convenience only and don't have to be completed for the IRS. If 

you withheld local income tax on a payment of gambling 

winnings, you may enter it in box 17 of Form W-2G. If you do, 

also complete boxes 16 and 18.

-2- Instructions for Forms W-2G and 5754 (Rev. 01-2021)
Form 5754

If the person receiving the winnings isn't the actual winner, or is a 

member of a group of winners, see Specific Instructions for Form 

5754, later.

Statements to Winners

If you are required to file Form W-2G, you must also provide a 

statement to the winner. For information about the requirement 

to furnish a statement to the winner, see part M in the current 

General Instructions for Certain Information Returns. You may 

furnish Copies B and C of Form W-2G to the winner.

1. Horse Racing, Dog Racing, Jai Alai, and Other 

Wagering Transactions Not Discussed Later

File Form W-2G for every person to whom you pay $600 or more 

in gambling winnings if the winnings are at least 300 times the 

amount of the wager. If the person presenting the ticket for 

payment is the sole owner of the ticket, complete Form W-2G 

showing the name, address, and TIN of the winner. If regular 

gambling withholding is required, the winner must sign Form 

W-2G, under penalties of perjury, stating that he or she is the 

sole owner and that the information listed on the form is correct. 

If more than one person shares in the winnings from a single 

wager, see Withholding and Forms W-2G for Multiple Winners, 

later.

Withholding

You must withhold federal income tax from the winnings if the 

winnings minus the wager exceed $5,000 and the winnings are 

at least 300 times the wager. Withhold 24% of the proceeds (the 

winnings minus the wager). This is regular gambling withholding.

If the winner of reportable gambling winnings doesn't provide 

a TIN, you must backup withhold on any such winnings that 

aren't subject to regular gambling withholding. The backup 

withholding rate is identical to the regular withholding rate of 

24%. That is, backup withholding of 24% applies if the winnings 

are at least $600 but not more than $5,000 and are at least 300 

times the wager. Figure backup withholding on the amount of the 

winnings reduced, at the option of the payer, by the amount 

wagered.

Identical Wagers

Winnings from “identical wagers” are added together for 

purposes of reporting and withholding requirements. Two or 

more wagers are identical wagers if they are placed with the 

same payer and winning depends on the occurrence (or 

non-occurrence) of the same event or events. In the case of 

horse races, dog races, or jai alai, wagers must also be placed in 

the same parimutuel pool to be identical wagers. For example, 

multiple bets placed in a parimutuel pool with a single payer on 

the same horse to win a specific race are identical wagers.

Wagers in a Single Parimutuel Pool in Horse 

Racing, Dog Racing, or Jai Alai

All wagers in horse racing, dog racing, or jai alai placed in a 

single parimutuel pool and represented on a single ticket are 

aggregated and treated as a single wager for purposes of 

determining the amount of the wager for withholding and 

reporting requirements. These types of wagers are not 

necessarily identical wagers. For example, two bets in a single 

show pool, one for Player X to show and the other for Player Y to 

show, are not identical wagers because winning on the two bets 

isn't contingent on the occurrence of the same event. However, if 

both bets are represented on a single ticket, then they must be 

aggregated to determine the amount of the wager.

Box 1

Enter payments of $600 or more if the payment is at least 300 

times the wager.

Box 2

Enter the date of the winning event. This isn't the date the money 

was paid if it was paid after the date of the race (or game).

Box 3

Enter the type of wager if other than a regular race bet, for 

example, Daily Double or Big Triple.

Box 4

Enter any federal income tax withheld, whether regular gambling 

withholding or backup withholding.

Box 5

Not applicable.

Box 6

Enter the race (or game) applicable to the winning ticket.

Box 7

Enter the amount of additional winnings from identical wagers.

Box 8 or 10

Enter the cashier and/or window number making the winning 

payment.

Box 9

This is required information. Enter the TIN of the person 

receiving the winnings. For an individual, this will be the social 

security number (SSN) or individual taxpayer identification 

number (ITIN). If the winner fails to give you a TIN, backup 

withholding applies. See Withholding, earlier.

Boxes 11 and 12

As verification of the name, address, and TIN of the person 

receiving the winnings, enter the identification numbers from two 

forms of identification. Acceptable forms of identification include 

a driver's license, passport, social security card, military 

identification card, tribal member identification card issued by a 

federally recognized Indian tribe, voter registration card, or 

completed and unmodified Form W-9. Enter the number and the 

state or jurisdiction. In some instances, the number may be the 

same number as in box 9.

One of the two forms of identification that the recipient 

presents must include the recipient's photograph. Gaming 

establishments owned or licensed by a tribal government may 

waive the photo ID requirement for payees who are members of 

that federally recognized Indian tribe and present a tribal 

member identification card issued by the same tribal 

government.

Boxes 13 Through 18

These boxes are provided for your convenience only and need 

not be completed for the IRS. See State Tax Information and 

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state 

identification number.

Instructions for Forms W-2G and 5754 (Rev. 01-2021) -3-
Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

2. Sweepstakes, Wagering Pools, and Lotteries

File Form W-2G for each person to whom you pay $600 or more 

in gambling winnings from a sweepstakes, wagering pool, or 

lottery (including a state-conducted lottery) if the winnings are at 

least 300 times the amount of the wager. The wager must be 

subtracted from the total winnings to determine whether 

withholding is required and, at the option of the payer, to 

determine whether reporting is required. The wager must be 

subtracted at the time of the first payment.

The requirements in this section apply to church raffles, 

charity drawings, etc. In the case of one wager for multiple raffle 

tickets, such as five for $1, the wager is considered as $.20 for 

each ticket.

Withholding

You must withhold federal income tax from the winnings if the 

winnings minus the wager exceed $5,000. Withhold 24% of the 

proceeds (the winnings minus the wager). This is regular 

gambling withholding. If the winner of reportable gambling 

winnings doesn't provide a TIN, you must backup withhold on 

any such winnings that aren't subject to regular gambling 

withholding at the same withholding rate of 24%. That is, backup 

withholding of 24% applies if the winnings are at least $600 but 

not more than $5,000 and are at least 300 times the wager. 

Figure backup withholding on the amount of the winnings 

reduced, at the option of the payer, by the amount wagered.

Installment payments of $5,000 or less are subject to regular 

gambling withholding if the total proceeds from the wager will 

exceed $5,000.

If payments are to be made for the life of a person (or for the 

lives of more than one person), and it is actuarially determined 

that the total proceeds from the wager are expected to exceed 

$5,000, such payments are subject to 24% regular gambling 

withholding. When a third party makes the payments, for 

example, an insurance company handling the winnings as an 

annuity, that third party must withhold.

When Paid

A payment of winnings is considered made when it is paid, either 

actually or constructively, to the winner. Winnings are 

constructively paid when they are credited to or set apart for that 

person without any substantial limitation or restriction on the 

time, manner, or condition of payment. However, if not later than 

60 days after the winner becomes entitled to the prize, the 

winner chooses the option of a lump sum or an annuity payable 

over at least 10 years, the payment of winnings is considered 

made when actually paid. If the winner chooses an annuity, file 

Form W-2G each year to report the annuity paid during that year.

Identical Wagers

Winnings from "identical wagers" are added together for 

purposes of the reporting and withholding requirements. Two or 

more wagers are identical wagers if they are placed with the 

same payer and winning depends on the occurrence (or 

non-occurrence) of the same event or events.

Box 1

Enter payments of $600 or more if the payment is at least 300 

times the wager.

Box 2

Enter the date of the winning transaction, such as the date of the 

drawing of the winning number. This might not be the date the 

winnings are paid.

Box 3

Enter the type of wager (such as raffle or 50-50 drawing) or the 

name of the lottery (such as Instant, Big 50, Baker's Dozen, or 

Powerball) and the price of the wager ($.50, $1, etc.).

Box 4

Enter any federal income tax withheld, whether regular gambling 

withholding or backup withholding.

Box 5

For a state lottery, enter the ticket number or other identifying 

number.

Boxes 6, 8, and 10

Not applicable.

Box 7

Enter the amount of additional winnings from identical wagers.

Box 9

This is required information. Enter the TIN of the person 

receiving the winnings. For an individual, this will be the social 

security number (SSN) or individual taxpayer identification 

number (ITIN). If the winner fails to give you a TIN, backup 

withholding applies. See Withholding under Sweepstakes, 

Wagering Pools, and Lotteries, earlier.

Boxes 11 and 12

Except for winnings from state lotteries, as verification of the 

name, address, and TIN of the person receiving the winnings, 

enter the identification numbers from two forms of identification. 

Acceptable forms of identification include a driver's license, 

passport, social security card, military identification card, tribal 

member identification card issued by a federally recognized 

Indian tribe, voter registration card, or completed and 

unmodified Form W-9. Enter the number and the state or 

jurisdiction. In some instances, the number may be the same 

number as in box 9.

One of the two forms of identification that the recipient 

presents must include the recipient's photograph. Gaming 

establishments owned or licensed by a tribal government may 

waive the photo ID requirement for payees who are members of 

that federally recognized Indian tribe and present a tribal 

member identification card issued by the same tribal 

government.

Boxes 13 Through 18

These boxes are provided for your convenience only and need 

not be completed for the IRS. See State Tax Information and 

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state 

identification number.

-4- Instructions for Forms W-2G and 5754 (Rev. 01-2021)
Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld. 

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

3. Bingo, Keno, and Slot Machines

File Form W-2G for every person to whom you pay $1,200 or 

more in gambling winnings from bingo or slot machines, or 

$1,500 or more from keno after the price of the wager for the 

winning keno game is deducted. If the winnings aren't paid in 

cash, the FMV of the item won is considered the amount of the 

winnings. Total all winnings from all wagers made during a single 

bingo or keno game to determine whether the winnings are 

reportable. Winnings and losses from other wagering 

transactions aren't to be taken into account in arriving at the 

$1,200 or $1,500 figure.

Withholding

Regular gambling withholding doesn't apply to winnings from 

bingo, keno, or slot machines. However, if the recipient of 

reportable gambling winnings from bingo, keno, or slot machines 

doesn't provide a TIN, you must backup withhold. That is, if the 

winnings are at least $1,200 from bingo or slot machines or 

$1,500 from keno, backup withholding of 24% applies to the 

amount of the winnings reduced, at the option of the payer, by 

the amount wagered.

Box 1

Enter payments of $1,200 or more from bingo or slot machines 

or payments of $1,500 or more from keno.

You may use the optional aggregate reporting method to 

report these payments. Under this method, aggregate multiple 

payments of reportable gambling winnings from bingo, keno, or 

slot machines received by a payee in a 24-hour calendar day or 

“gaming day” on a single Form W-2G. A “gaming day” is a 

24-hour period that ends at a particular time chosen by the 

gaming establishment (generally when the establishment is 

closed or when business is slowest, such as between 3:00 a.m. 

and 6:00 a.m.). On December 31st, all open information 

reporting periods must close at 11:59 p.m. to end by the end of 

the calendar year. On January 1st, all information reporting 

periods must begin at 12:00 a.m. For more details and 

recordkeeping requirements, see Regulations section 

1.6041-10(g).

Box 2

Enter the date of the winning transaction.

Box 3

Enter the type of wager (that is, bingo, keno, or slot machines) 

and the amount of the wager.

Box 4

Enter any backup withholding.

Box 5

Enter the ticket number, card number (and color, if applicable), 

machine serial number, or any other information that will help 

identify the winning transaction.

Boxes 6 and 7

Not applicable.

Box 8

Enter the initials of the person paying the winnings.

Box 9

This is required information. Enter the TIN of the person 

receiving the winnings. For an individual, this will be the social 

security number (SSN) or individual taxpayer identification 

number (ITIN). If the winner fails to give you a TIN, backup 

withholding applies. See Withholding under Bingo, Keno, and 

Slot Machines, earlier.

Box 10

Enter the location of the person paying the winnings, if 

applicable.

Boxes 11 and 12

As verification of the name, address, and TIN of the person 

receiving the winnings, enter the identification numbers from two 

forms of identification. Acceptable forms of identification include 

a driver's license, passport, social security card, military 

identification card, tribal member identification card issued by a 

federally recognized Indian tribe, voter registration card, or 

completed and unmodified Form W-9. Enter the number and the 

state or jurisdiction. In some instances, the number may be the 

same number as in box 9.

One of the two forms of identification that the recipient 

presents must include the recipient's photograph. Gaming 

establishments owned or licensed by a tribal government may 

waive the photo ID requirement for payees who are members of 

that federally recognized Indian tribe and present a tribal 

member identification card issued by the same tribal 

government.

Boxes 13 Through 18

These boxes are provided for your convenience only and need 

not be completed for the IRS. See State Tax Information and 

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state 

identification number.

Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

4. Poker Tournaments

File Form W-2G for each person to whom you pay more than 

$5,000 in winnings, reduced by the amount of the wager or 

buy-in, from each poker tournament you have sponsored. 

Winnings and losses of the participant from other poker 

tournaments you have sponsored during the year aren't taken 

into account in arriving at the $5,000 amount.

Withholding and backup withholding. If you file Form W-2G 

for the person to whom you pay more than $5,000 in net 

winnings from a poker tournament, and provide a copy of Form 

W-2G to such person, regular gambling withholding doesn't 

apply to the winnings. However, if the person who wins more 

than $5,000 doesn't provide a TIN, you must apply backup 

Instructions for Forms W-2G and 5754 (Rev. 01-2021) -5-
withholding to the full amount of the winnings from the 

tournament at the backup withholding rate of 24%. Net winnings 

of $5,000 or less aren't subject to reporting, withholding, or 

backup withholding.

Box 1

Enter payments of more than $5,000 in net gambling winnings 

from a poker tournament.

Box 2

Enter the date of the poker tournament.

Box 3

Enter “poker tournament” in the entry space.

Box 4

Enter zero as the amount, unless the winning person hasn't 

provided a TIN. If the winning person hasn't provided a TIN, 

enter the backup withholding amount.

Box 5

Enter the name of the tournament and its sponsor.

Boxes 6 Through 8 and Box 10

Not applicable.

Box 9

This is required information. Enter the TIN of the person 

receiving the winnings. For an individual, this will be the social 

security number (SSN) or individual taxpayer identification 

number (ITIN). If the winner fails to give you a TIN, backup 

withholding applies. See Withholding and backup withholding, 

earlier.

Boxes 11 and 12

As verification of the name, address, and TIN of the person 

receiving the winnings, enter the identification numbers from two 

forms of identification. Acceptable forms of identification include 

a driver's license, social security card, or voter registration. Enter 

the number and the state or jurisdiction. In some instances, the 

number may be the same number as in box 9.

Boxes 13 Through 18

These boxes are provided for your convenience only and need 

not be completed for the IRS. See State Tax Information and 

Local Tax Information, earlier.

Box 13. Enter the abbreviated name of the state and your state 

identification number.

Box 14. Enter the amount of state winnings.

Box 15. Enter the amount of state income tax withheld.

Box 16. Enter the amount of local winnings.

Box 17. Enter the amount of local income tax withheld.

Box 18. Enter the name of your locality.

Specific Instructions for Form 5754

Use Form 5754, Statement by Person(s) Receiving Gambling 

Winnings, to prepare Form W-2G only when the person 

receiving gambling winnings subject to reporting or withholding 

isn't the actual winner or is a member of a group of two or more 

people sharing the winnings, such as by sharing the proceeds of 

the same winning ticket. The payer is required to file Forms 

W-2G based on Form 5754.

The person receiving the winnings must furnish all the 

information required by Form 5754. However, a recipient of 

winnings from a state-conducted lottery need not provide 

identification other than his or her taxpayer identification number 

(TIN).

Part I lists the identification of the person to whom the 

winnings are paid, and Part II lists the actual winners, their 

respective shares of the winnings, and any additional winnings 

from Identical Wagers. Identical wagers are defined earlier in the 

Specific Instructions for Form W-2G.

In Part II, the person receiving the winnings must provide the 

name, address, TIN, respective share of the winnings, and 

additional winnings from identical wagers for each of the 

winners. In addition, if regular gambling withholding is required, 

the form must be signed, under penalties of perjury, and dated 

by the person receiving the winnings.

The form must be returned to the payer for preparation of 

Form W-2G for each of the persons listed as winners. Forms 

W-2G may be issued immediately or by January 31 following the 

year of the payment.

Do not send Form 5754 to the IRS. Keep it for your records.

Withholding and Forms W-2G for Multiple 

Winners

If more than one person shares in the winnings from a single 

wager, the total amount of the winnings (minus the amount 

wagered) will determine the amount of the proceeds for 

purposes of reporting and withholding. Do not allocate winnings 

to each winner before determining whether the withholding or 

reporting thresholds were reached.

For example, E purchases a sweepstakes ticket for $1 on 

behalf of himself and S, who contributes an equal amount of the 

ticket price and who will share equally in any winnings. The ticket 

wins $5,002. Because the winnings ($5,002 - $1 = $5,001) are 

more than $5,000, you must withhold 24% of $5,001. You must 

prepare Form W-2G for E and a separate Form W-2G for S using 

the information furnished to you on Form 5754.

-6- Instructions for Forms W-2G and 5754 (Rev. 01-2021)